| Citation(s) |
|---|
| 2007 SLG 34 2007 SLD 34 2007 PTD 795 |
Income Tax Appellate Tribunal
M.A. (Rect.) No. 212/KB of 2006, decision dated: 17 October, 2006
S. HASAN IMAM, JUDICIAL MEMBER AND SHAHID AZAM KHAN, ACCOUNTANT MEMBER
Abdul Tahir, ITP for Applicant. Shafqat Hussain Kohar, D.R. for
Respondent
M.A. (Rect.) No. 212/KB of 2006, decision dated: 17 October, 2006
S. HASAN IMAM, JUDICIAL MEMBER AND SHAHID AZAM KHAN, ACCOUNTANT MEMBER
Abdul Tahir, ITP for Applicant. Shafqat Hussain Kohar, D.R. for
Respondent
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Law: Income Tax Ordinance, 2001
Section: 221,156
Income Tax Ordinance (XLIX of 2001)--S.221---Income Tax Ordinance (XXXI of 1979), S.156---Rectification of mistake---Application for restoration of appeal---Appellate Tribunal recalled its order for adjudication on merit after hearing the parties as the adjournment application was rejected for want of' Vakalatnama and the law and justice required adjudication of the matter on merit---Application was allowed to restore the appeal ignoring the captioned of the application i.e. "application moved under S.221 of the Income Tax Ordinance, 2001." ORDER Heard the learned representatives of the two parties. Miscellaneous application, moved under section 221 of the Income Tax Ordinance, 2001 read with section 156 of, the Income Tax Ordinance, 1979 (Repealed), for re-calling order, dated 23-6-200fj, passed by the I.T.A.T. in I.T.A. No.1320/KB of 2005. 2. Perusal of the record reveals that an adjourmnent application in this…
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